Confiscation proceedings under Section 14(4) of the Tamil Nadu Prohibition Act, 1937, can be taken out without launching a prosecution under Section 14A of the Act.

K. A. SWAMI, C.J.

This appeal is preferred against the order dated 24-3-1994 passed by the learned single Judge allowing W.P. 3314 of 1994 and quashing the order dated 8-6-1993 passed by the Commissioner of Police, Egmore, in proceedings RC No. K2/685/192721/1992, dated 8-6-1993, confiscating the vehicle - auto bearing registration number TSL 9003, under S. 14(4) of the Tamil Nadu Prohibition Act or in lieu of confiscation, to pay Rs. 22, 000/- being the market value of the auto, within 10 days from the date of receipt of the order

2. Learned single Judge has allowed the writ petition on the ground that unless the prosecution is taken out under S. 14A of the Act, confiscation proceedings cannot be taken out. In support of the aforesaid proposition, learned single Judge has relied upon a Division Bench decision of this Court in D. Shanthalakshmi v. State reported in 1983 AIR(Madras) 232

3. Therefore, the question for consideration is as to whether the power under S. 14(4) of the Act regarding confiscation can be exercised, without launching a prosecution

4. Sub-secs. (1) to (5) of S. 14 are as follows

14. Confiscation how ordered

(1) When the offender is convicted or when the person charged with an offence against this Act is acquitted, but the Court decides that anything is liable to confiscation such confiscation shall be ordered by the Court

(2) Where during the trial of a case for an offence against this Act, the Court decides that anything is liable to confiscation, the Court shall order the confiscation

Provided that no animal, vessel, cart or other vehicle shall be confiscated under sub-sec. (1) or sub-sec. (2) if the Court after hearing the owner of such animal, vessels, cart or other vehicle and any person claiming any right thereto, is satisfied that the owner and such person had exercised due care in the prevention of the commission of such an offence;(3) When an offence against this Act has been committed but the offender is not known; or cannot be found or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the case shall be inquired into and determined by the Collector or other Prohibition Officer in charge of the district or by any other officer authorised by the State Government in that behalf, who shall order such confiscation

Provided that no such order shall be made until the expiration of fifteen days from the date of seizing the things intended to be confiscated or without hearing the persons, if any, claiming any right thereto, and evidence, if any, which they produced in support of this claims

(4) Notwithstanding anything contained in sub-sec (1) to (3), if the Collector or other Prohibition Officer in charge of the District or any other officer authorised by the State Government in that behalf is satisfied that an offence has been committed against this Act and whether or not a prosecution is justified for such offence, he may without prejudice to any other punishment to which the offender is liable under this Act, order confiscation of any animal, vessel, cart or other vehicle used in the commission of such offence

Provided that before passing an order of confiscation, the owner or the person from whom such animal, vessel, cart or other vehicle is seized, shall be given (i) a notice in writing informing him of the grounds on which it is proposed to confiscate the animal, vessel, cart or other vehicle;

(ii) an opportunity of making a representation in writing, within a reasonable time, not exceeding fourteens days as may be specified in the notice against the grounds of confiscation; and

(iii) a reasonable opportunity of being heard in the matter. Sub-sec. (1) of S. 14 provides as to how the confiscation can be ordered by the Court. It provides that when the person charged with an offence, alleged to have committed under the Act is convicted or acquitted, it is the Court which has to decide regarding confiscation of the anima